La P1-4A. Statement of Stockholders' Equity and Balance Sheet The following is balance sheet information for Lynch Janitorial Service, Inc., at the end of 2016 and 2015: December 31, 2016 December 31, 2015 Accounts payable.. A Cash.... A Accounts receivable. A Land..... Building, net.. Equipment, net. Mortgage payable Supplies ... S Common stock. Dividends.. Retained earnings $ 6,000 25,000 39,000 46,000 250,000 44,000 93,000 18,000 225.000 12,000 ? $ 9,000 22,000 31,000 46,000 260,000 46,000 103,000 16,000 225.000 0 Required a. Prepare a balance sheet as of December 31 of each year. b. Prepare a statement of stockholders' equity for 2016. (Hint: The increase in retained earnings is amal to the net income less the dividend.)